Unoccupied Properties Exempt from Rating
In general, property that has just become empty will be allowed
an exemption from Business Rates for the first three months. If the
property changes ownership during this time, the new owner or
leaseholder will only be allowed the remainder of the exempt
period.
The empty rate charge starts from three months following the
date the property first became empty and is charged to
the person who has the interest in the property. If the property
changes ownership after the first three months and is still
empty, the new owner or leaseholder will not receive an exempt
period.
Contact 01233 330720 or email the Revenues Service
Team to let us know if your property is empty.
While most empty properties are allowed an exemption of up to
three months following the vacation of the previous occupier before
being charged empty rates, some empty properties are allowed a
permanent exemption.
This webpage was updated on 3/31/2008